CAEN Code Rev. 3

1624

Manufacture of wooden packaging

EU NACE Equivalent: NACE Rev. 3 — 1624

This code covers the manufacture of wooden packaging, such as crates, pallets, barrels and boxes. Activities include the production of new wooden packaging, including those for transport and storage. It is suitable for workshops or factories that process wood to create custom or standardized packaging solutions.

Entrepreneur Profile

Acest cod este destinat producătorilor de ambalaje din lemn, atât pentru uz intern cât și pentru export. Este util pentru SRL-uri sau PFA-uri care dețin ateliere de prelucrare a lemnului și doresc să producă paleți, lăzi sau butoaie. De asemenea, este potrivit pentru companii care oferă servicii de ambalare personalizată pentru clienți industriali sau agricoli.

Who should avoid:

Avoid the exclusive use of code 1624 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.

Authorization procedure and Trade Register aspects for CAEN 1624

Setting up a company carrying out the activity of manufacture of wooden packaging (CAEN 1624) involves registering with the Trade Register (ONRC) stating the main object of activity. CAEN code 1624 is strictly regulated, and any economic operator must submit to the Trade Register a sworn statement (according to Law 359/2004) regarding compliance with operating conditions. There is no specific prior authorization requirement issued by a single institution, but for authorization of operation from the point of view of ISU (fire safety) and occupational safety, the company must obtain specific permits before starting production. Depending on the premises and the nature of the activity, an urban planning certificate or building permit for production halls may also be required. The constitutive documents are submitted to the ONRC, and after registration, the unique registration code is requested and the fiscal file is opened with the Tax Authority (ANAF).

Regulatory framework, specific permits and control institutions

The main normative act regulating this activity is Government Emergency Ordinance no. 99/2000 on the marketing of products and market services, but also Law 50/1991 on the authorization of construction works (if production spaces are built). For wooden packaging intended for the transport of goods (pallets, crates), the ISPM 15 (NIMP15) standards apply – phytosanitary heat treatment – and control is carried out by the National Phytosanitary Authority. Manufacturing units must comply with occupational safety and fire prevention regulations (ISU). Also, resulting wood waste (sawdust, wood chips) is regulated by Law 211/2011 on the waste regime, and operators must register with the Environmental Protection Agency (APM) for waste management. Labor control is ensured by the Territorial Labor Inspectorate (ITM).

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, the activity of manufacturing wooden packaging is subject to corporate income tax (16%) or micro-enterprise income tax (1%/3%), depending on turnover and number of employees. ANAF may initiate a tax inspection to verify the correct recording of raw material stocks (wood, veneer) and finished products. Accounting must separately reflect expenses for materials, labor and depreciation of equipment. The use of the RO e-Factura system is mandatory for B2B relations, and for exports, the exempt VAT regime applies (if applicable). Monthly declarations (D300, D394) and annual declarations (D101, D205) must be submitted on time. Major risks include incorrect transmission of data in the e-Factura system or failure to register changes of registered office or administrators with the ONRC in a timely manner. For tax optimization, facilities for the manufacturing industry can be used (exemption from tax on reinvested profit, according to the Fiscal Code). It is recommended to consult a tax advisor for the depreciation of equipment and the treatment of expenses for ISU and APM permits.

Included Activities

✅ Manufacture of wooden crates and boxes
✅ Manufacture of wooden pallets and platforms
✅ Manufacture of wooden barrels and staves
✅ Manufacture of wooden drums and reels for cables
✅ Manufacture of wooden packaging for transport
✅ Manufacture of wooden packaging for food products (e.g. fruit crates)
✅ Manufacture of wooden packaging for beverages (e.g. bottle crates)
✅ Manufacture of wooden packaging for industrial products
✅ Manufacture of wooden packaging for export
✅ Manufacture of heat-treated wooden packaging according to ISPM 15 standards

Excluded Activities

❌ Manufacture of cork packaging (code 1629)
❌ Manufacture of plastic packaging (code 2222)
❌ Manufacture of paper and cardboard packaging (code 1721)
❌ Manufacture of metal packaging (code 2599)
❌ Manufacture of glass packaging (code 2313)
❌ Manufacture of textile packaging (code 1396)
❌ Manufacture of ceramic packaging (code 2341)
❌ Manufacture of composite material packaging (code 2229)
❌ Manufacture of laminated wood (plywood) packaging (code 1621)
❌ Manufacture of wooden packaging for construction (code 1623)
❌ Manufacture of wooden packaging for furniture (code 3109)
❌ Manufacture of wooden packaging for toys (code 3240)
❌ Manufacture of wooden packaging for musical instruments (code 3220)
❌ Manufacture of wooden packaging for sports articles (code 3230)
❌ Manufacture of wooden packaging for jewelry (code 3212)
❌ Manufacture of wooden packaging for gifts (code 3299)
❌ Manufacture of wooden packaging for cosmetics (code 3299)
❌ Manufacture of wooden packaging for pharmaceutical products (code 3299)
❌ Manufacture of wooden packaging for chemical products (code 3299)
❌ Manufacture of wooden packaging for food products (code 3299)
❌ Manufacture of wooden packaging for beverages (code 3299)
❌ Manufacture of wooden packaging for industrial products (code 3299)
❌ Manufacture of wooden packaging for export (code 3299)
❌ Manufacture of heat-treated wooden packaging according to ISPM 15 standards (code 3299)

Similar or Related CAEN Codes:

From the same category of economic activities:

View code CAEN 16 View code CAEN 161 View code CAEN 1611 View code CAEN 1612 View code CAEN 162 View code CAEN 1621

Întrebări Frecvente

What authorizations are necessary for the manufacture of wooden packaging intended for export?

For export, wooden packaging must comply with ISPM 15 standards, which require heat treatment or fumigation. Authorization from the National Phytosanitary Authority (ANF) is required for applying the IPPC mark on packaging.

Can I produce wooden packaging for food with this CAEN code?

Yes, you can produce wooden packaging for food (e.g. fruit crates), but you must comply with regulations regarding food contact. The wood must be untreated chemically or treated with EU-approved substances.